Nick Clegg has insisted that his tax cuts for low-income workers will take
priority over David Cameron’s promised tax break for married couples.

The Deputy Prime Minister said that gradual increases in the threshold for basic rate tax, a Lib Dem election promise, will come before the Conservative plans on marriage when the Coalition sets tax policy.

Mr Clegg’s remarks are part of his attempt to play up the Lib Dems’ influence in the Coalition and their ability to deliver tangible benefits for voters.

The Coalition is committed to increasing the basic-rate threshold to £10,000 by 2015, but has not explained how that will be funded.

The Prime Minister has also made repeated pledges to recognise marriage in the tax system by instituting a transferable personal allowance for married couples, which would cut tax for many couples where only one partner works full-time.

Mr Cameron last year suggested a transferable allowance could be introduced to compensate some parents for the losses they will suffer when child benefit is withdrawn from higher-rate taxpayers in 2013.

Speaking at Demos, a London think-tank, Mr Clegg repeated his opposition to a tax break for married couples, and insisted his tax cuts will come first.

He said: “In terms of tax changes, the priority will remain, throughout this parliament, the delivery of the increase of the personal allowance. The delivery of that priority is of greater significance than other tax changes.

The Coalition Agreement between the two parties says that a transferable allowance will be introduced, but gives no details or timetables. It also allows the Lib Dems to abstain on any vote to introduce the tax break.

Mr Clegg made clear he would not support any such policy. “I don’t think that is the best way to promote the institution of marriage,” he said.